It's probably not worth talking about until it gets closer to passing but within the House tax reform bill is a provision to disallow any contribution to your schools athletic department or "club" if it gives you rights or priorities for buying tickets. Currently these contributions are limited to 80%. I beleive you could still get full deductibility as long as you don't get those "points" that give you your priority rankings. So if you want to fund an endowment for a scholarship or to a capital campaign in addition to your annual donation, so long as you don't get points it should be fully deductible. Requiring donations for those club level seats is a big money maker for many schools, this would make it more expensive for donors. I don't know how much of an impact it'd have but I think it could be significant. Competition will still allow them to get more money for better seats so it would effect schools with better attendance less I'd say. Anyway, it's still a good ways from the presidents desk so we'll see but thought it was interesting.